2016 (6) TMI 1091

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....AR ORDER The appellant is in appeal against confirmation of redemption fine of Rs. 2.75 lakh and penalty of Rs. 2.75 lakh each. 2.  The facts of the case are that on 16.6.2009, the factory premises of the appellant were searched. During the course of search, the goods worth Rs. 19,23,810/- were found in excess as compared to the stock recorded in the RG-1 register. The production in ....

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.... a show cause notice was issued for contraventions of the provisions of Rule 10 of Central Excise Rules, 2002 and to imposed penalty under rule 25 of the Rules. The adjudicating authority held that the goods have been rightly put under seizure as the same were deliberately not entered in their records with an intention to clear the same clandestinely and they were liable for confiscation and gave ....

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....nt. 4.  On the other hand, learned AR drew my attention to the fact that these goods were in packed condition and ready for clearance. Therefore the arguments advanced by the learned counsel have no weightage. In the circumstances, the impugned order is to be upheld. 5.  Heard the parties and considered the submissions. 6.  On careful consideration of the submissions made b....